The tariff classification of paper or paperboard gift tags from China

NY J80916 February 28, 2003 CLA-2-48:RR:NC:2:234 J80916 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Ms. Linda Donovan Assistant Product Manager, Gift Tags Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of paper or paperboard gift tags from China Dear Ms. Donovan: In your letter dated February 20, 2003, you requested a tariff classification ruling. A sample was provided, which will be returned per your instructions. The sample is a retail packed set of 10 identical gift cards of paper or paperboard, bearing Item Number 921112 and designated “10 Ct Gold Snowflake w/string”. Each card is a rectangular piece of paper or paperboard, folded once to form a 2 page “booklet” which measures, folded, about 2 7/8 “ square. A hole is punched into one corner of the booklet, through which is threaded a piece of string, for attaching the booklet to a wrapped package. The inner faces of the booklet and one outer face are white in color, and not printed. One outer face of the booklet is printed by embossing on a gold-colored background with the picture of a snowflake. The principal use of these articles is stated to be “Christmas Gift Tags”. The applicable subheading for the Item 921112, as described, will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed by other than a lithographic process. The rate of duty will be 0.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division